fiel 2 file scenario - avoiding a line

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hello experts

I have a txt file to txt file scenario.

I would like to know if it is possibleto avoid a specific line in the text file?

for example

I have a files that contains the same architecture:

FILE=S0123123 REPORTS=000

6019, ,024312

6019, ,024313

and I would like that the recieving file will contain only:

6019, ,024312

6019, ,024313

(to avoid the first line). is it possible to do? how can I avoid the first line

Thanks

Kfir